Costs and expenses, their relationship with financial results in a transport company
The main objective of this study is to determine the level of relationship between costs and service expenses and the financial results of the freight transport company Valentín & Valentino S.A.C. Under the quantitative approach, the study was carried out at a descriptive-correlational level, wi...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695146773315584 |
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| author | Palomino Montesinos, Flora Rojas Holguín, Katia |
| author_browse | Palomino Montesinos, Flora Rojas Holguín, Katia |
| author_facet | Palomino Montesinos, Flora Rojas Holguín, Katia |
| author_sort | Palomino Montesinos, Flora |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The main objective of this study is to determine the level of relationship between costs and service expenses and the financial results of the freight transport company Valentín & Valentino S.A.C. Under the quantitative approach, the study was carried out at a descriptive-correlational level, with a non-experimental cross-section. For the study and analysis of the fixed units of the company, the technique of collecting data from documentary review of sales records, purchases, fuel consumption report and company balance sheets was used; for a total of 36 accounting records from the years 2014 to 2016, which formed the study sample determined under intentional sampling. The results show that there is a significant high average relationship between costs and gross profit (rs =, 666; p =, 000) and a significant average relationship with operating profit (rs =, 482; p =, 003); however, there does not seem to be a significant relationship with financial profitability (rs =, 257; p =, 130). Regarding service expenses, there is a high significance with gross profit (rs =, 908; p =, 000) and average with operating profit (rs =, 529; p =, 001), but not with financial profitability (rs =, 182; p =, 289). In conclusion, we can affirm that there is an excess in the expenses of the fixed units of the company. Likewise, costs and expenses are directly related to financial results in terms of gross and operating profit. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1245 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12452020-11-30T15:21:15Z Costs and expenses, their relationship with financial results in a transport company Costos y gastos, su relación con los resultados financieros en una empresa de transporte Palomino Montesinos, Flora Rojas Holguín, Katia Costos de servicios, gastos de servicios, resultados financieros, utilidad bruta, utilidad operativa, rentabilidad financiera Service costs, service expenses, financial results, gross profit, operating profit, financial profitability The main objective of this study is to determine the level of relationship between costs and service expenses and the financial results of the freight transport company Valentín & Valentino S.A.C. Under the quantitative approach, the study was carried out at a descriptive-correlational level, with a non-experimental cross-section. For the study and analysis of the fixed units of the company, the technique of collecting data from documentary review of sales records, purchases, fuel consumption report and company balance sheets was used; for a total of 36 accounting records from the years 2014 to 2016, which formed the study sample determined under intentional sampling. The results show that there is a significant high average relationship between costs and gross profit (rs =, 666; p =, 000) and a significant average relationship with operating profit (rs =, 482; p =, 003); however, there does not seem to be a significant relationship with financial profitability (rs =, 257; p =, 130). Regarding service expenses, there is a high significance with gross profit (rs =, 908; p =, 000) and average with operating profit (rs =, 529; p =, 001), but not with financial profitability (rs =, 182; p =, 289). In conclusion, we can affirm that there is an excess in the expenses of the fixed units of the company. Likewise, costs and expenses are directly related to financial results in terms of gross and operating profit. El objetivo principal de la investigación es, determinar el nivel de relación entre costos y gastos de servicio con los resultados financieros de la empresa de transportes de carga Valentín & Valentino S.A.C. Bajo el enfoque cuantitativo, la investigación se desarrolló a nivel descriptivo – correlacional, y corte transversal no experimental. Para el análisis unidades fijas de la empresa de este estudio se empleó la técnica de recolección datos de revisión documental de registros de ventas, compras, reporte de consumo de combustibles y balances de la empresa; acumulando un total de 36 registros contables de información valiosa de los períodos comprendidos entre los años 2014 al 2016. Tales, conformaron la muestra de estudio determinada bajo muestreo intencionado. Los resultados determinaron que existe relación significativa media alta entre costos y utilidad bruta (rs=,666; p=,000), y una relación significativa media con utilidad operativa (rs=,482; p=,003); en tanto que, no presenta relación significativa con la rentabilidad financiera (rs=,257; p=,130). A propósito de los gastos de servicios, presenta significatividad alta con la utilidad bruta (rs=,908; p=,000), y media con la utilidad operativa (rs=,529; p=,001), mas no con la rentabilidad financiera (rs=,182; p=,289). En conclusión, se asume que, existe un exceso en los gastos de las unidades fijas de la empresa; asimismo, los costos y gastos están relacionados directamente con los resultados financieros en cuanto a utilidad bruta y operativa. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1245 10.17162/rivc.v5i1.1245 Revista de Investigación Valor Contable; Vol. 5 Núm. 1 (2018): Revista Científica Valor Contable; 9 - 17 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1245/1589 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1245/1717 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Costos de servicios, gastos de servicios, resultados financieros, utilidad bruta, utilidad operativa, rentabilidad financiera Service costs, service expenses, financial results, gross profit, operating profit, financial profitability Palomino Montesinos, Flora Rojas Holguín, Katia Costs and expenses, their relationship with financial results in a transport company |
| title | Costs and expenses, their relationship with financial results in a transport company |
| title_alt | Costos y gastos, su relación con los resultados financieros en una empresa de transporte |
| title_full | Costs and expenses, their relationship with financial results in a transport company |
| title_fullStr | Costs and expenses, their relationship with financial results in a transport company |
| title_full_unstemmed | Costs and expenses, their relationship with financial results in a transport company |
| title_short | Costs and expenses, their relationship with financial results in a transport company |
| title_sort | costs and expenses their relationship with financial results in a transport company |
| topic | Costos de servicios, gastos de servicios, resultados financieros, utilidad bruta, utilidad operativa, rentabilidad financiera Service costs, service expenses, financial results, gross profit, operating profit, financial profitability |
| topic_facet | Costos de servicios, gastos de servicios, resultados financieros, utilidad bruta, utilidad operativa, rentabilidad financiera Service costs, service expenses, financial results, gross profit, operating profit, financial profitability |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1245 |
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